Registering branches or divisions for GST separately

If you operate your business in separate branches you must add the turnover for all branches together to decide whether you need to register.

Criteria for separate GST registration

Once you're GST-registered, you may register only those branches or divisions of your business separately that carry out taxable activities.

If you want to register a branch or division separately, it must maintain its own accounting system and either:

be in a separate location or

carry out different activities.

Register online

You can register any branch or division separately through myIR Secure Online Services. Applications are processed in real time and in most cases you’ll receive immediate confirmation of the GST number and registration details.